*This information is for Model City Tax Code purposes only

Model City Tax Code

 

Local Option GG

Tax municipal utility services to out-of-City customers where such service is not subject to an "equivalent excise tax".  Replace Sec. ___-480(a)(2) with:

(2) consumers or ratepayers of this City, whether within the City or without, to the extent that this City provides such persons utility services, excluding consumers or ratepayers who are residents of another city or town which levies an equivalent excise tax upon this City for providing such utility services to such persons.

 

Prescott

Prescott Transaction Privilege Tax & Use Tax Rates City/Town Name: Prescott City Code: PR Business Code Tax Rate Advertising 018 2.00% Amusements 012

Quartzsite

Quartzsite Transaction Privilege Tax Rates City/Town Name: Quartzsite City Code: QZ Business Code Tax Rate Amusements 012 2.50% Contracting-Prime 015

Safford

Safford Transaction Privilege Tax & Use Tax Rates City/Town Name: Safford City Code: SF Business Code Tax Rate Advertising 018 2.50% Amusements 012 2

Sahuarita

Sahuarita Transaction Privilege Tax Rates City/Town Name: Sahuarita City Code: SA Business Code Tax Rate Amusements 012 2.00% Contracting-Prime 015 4

Snowflake

Snowflake Transaction Privilege Tax Rates City/Town Name: Snowflake City Code: SN Business Code Tax Rate Advertising 018 3.00% Amusements 012 3.00%

Somerton

Somerton Transaction Privilege Tax & Use Tax Rates City/Town Name: Somerton City Code: SO Business Code Tax Rate Advertising 018 3.30% Amusements 012

St. Johns

St. Johns Transaction Privilege Tax & Use Tax Rates City/Town Name: St. Johns City Code: SJ Business Code Tax Rate Advertising 018 3.00% Amusements

Taylor

Taylor Transaction Privilege Tax Rates City/Town Name: Taylor City Code: TL Business Code Tax Rate Advertising 018 3.00% Amusements 012 3.00%